The Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return in FORM GSTR-3B electronically, through the common portal, by the registered persons, as specified under-

1. Monthly Returns (December 2024):

• For registered persons filing under sub-section (1) of Section 39, the due date for December 2024 has been extended to:
  22nd January 2025

2. Quarterly Returns (October to December 2024):

• For registered persons filing under the proviso to sub-section (1) of Section 39, the extended due dates are as follows:

1. Mandatory Reporting of HSN Codes:

• As per Notification No. 78/2020 – Central Tax (15th Oct 2020), taxpayers must report HSN codes in Table-12 of GSTR-1/1A based on their Aggregate Annual Turnover (AATO) in the preceding financial year.
• Implementation is phase-wise.

Phase 2: Effective from 01st Nov 2022

1. Taxpayers with AATO > ₹5 Cr:
• Mandatory to report 6-digit HSN codes for goods and services.
• Manual entry allowed, but warnings are shown for incorrect HSN codes.
• Filing is permitted after manual entry.
2. Taxpayers with AATO ≤ ₹5 Cr:
• Mandatory to report 4-digit HSN codes for goods and services.
• Manual entry allowed, with warnings for incorrect HSN codes.
• Filing is permitted after manual entry.

Phase 3: Effective from January 2025 (New Changes)

Taxpayers with AATO > ₹5 Cr:

• Mandatory 6-digit HSN codes for goods and services.
• Manual entry NOT allowed; HSN codes must be selected from a dropdown.
• A new field, “Description as per HSN Code,” will auto-populate from the HSN master.

Taxpayers with AATO ≤ ₹5 Cr:

• Mandatory 4-digit HSN codes for goods and services.
• Manual entry allowed, with warnings for incorrect HSN codes.

Table-12 Validation for Supply Values:

• New Validations Introduced:
1. B2B supply values in Table-12 are cross-validated with values in tables 4A, 4B, 6B, 6C, 8, 9A, 9B, 9C, 15, 15A.
2. B2C supply values in Table-12 are validated against values in tables 5A, 6A, 7A, 7B, 8, 9A, 9B, 9C, 10, 15, 15A.
3. For amendments, only differential values are validated.
• Initial Warning Mode:

• Alerts will be shown for mismatches, but filing is allowed.
• Note: B2B tab in Table-12 cannot be left blank if B2B supplies are reported elsewhere in GSTR-1.

Additional Enhancements in Table-12 of GSTR-1/1A:

1. New Tabs:
• Table-12 is now bifurcated into two tabs: “B2B Supplies” and “B2C Supplies”.
• Taxpayers need to enter HSN summary details separately under each tab.
2. Download HSN Codes List
• A new button, “Download HSN Codes List,” allows taxpayers to download an Excel file containing updated HSN & SAC codes along with their descriptions.
3. Searchable Product Names in My Master:
• The button “Product Name as in My Master” is now searchable.
• Upon selecting a product description from My HSN Master, the HSN code, description, UQC, and quantity will auto-populate.
• This functionality is optional.

Phase 4:

• Details will be communicated in due course.

Vouchers have been a focal point of discussion in the trade and industry, raising critical questions about their GST implications. Common concerns include whether transactions in vouchers qualify as a supply of goods or services, the GST applicability on voucher trading by distributors, and the taxation of unredeemed vouchers (breakage). Diverging views among field formations have led to ambiguity and litigation, necessitating a detailed clarification from the Board under Section 168(1) of the CGST Act, 2017.

Key Issues and Clarifications

1. Are Transactions in Vouchers a Supply of Goods or Services?

Under the CGST Act, vouchers are defined as instruments creating an obligation to accept them as consideration for goods or services. They may also qualify as pre-paid instruments regulated by the RBI. Based on legal provisions:

• When Vouchers Are Pre-Paid Instruments Recognized by RBI:
  These are considered "money," which is excluded from the definitions of goods and services. Hence, transactions involving such vouchers are neither a supply of goods nor services and are not taxable under GST.
• When Vouchers Are Not Recognized as Money:
  In such cases, vouchers represent actionable claims. Per Schedule III of the CGST Act, actionable claims (excluding specified actionable claims like betting or gambling) are not treated as a supply of goods or services. Thus, these transactions are also not taxable.

However, the underlying supply of goods or services redeemed through vouchers remains taxable.

2. GST Treatment for Voucher Distribution Models

a. Principal-to-Principal (P2P) Model:

Distributors purchase vouchers from issuers at a discount and sell them, earning a trading margin. Since transactions in vouchers do not qualify as goods or services, trading them is not taxable under GST.

b. Commission-Based Model:

Here, distributors act as agents, earning commissions for marketing and distributing vouchers. GST is applicable on the commission earned as it constitutes a supply of services.

3. GST on Additional Services

Services like advertising, co-branding, marketing, and customer support provided by distributors or other service providers to voucher issuers are taxable under GST. The applicable rate depends on the nature of the services rendered.

Conclusion

The clarifications provided aim to resolve ambiguities and ensure uniformity in GST implementation. While vouchers as instruments are not directly taxable, the supply of goods/services they represent, and additional services rendered in connection with their distribution, attract GST.

For businesses dealing with vouchers, understanding these nuances is essential to ensure compliance and avoid litigation. Stay informed to leverage these clarifications effectively.

The Goods and Services Tax (GST) framework in India has introduced specific provisions for determining the place of supply for online services, especially for services provided to unregistered recipients. This blog post aims to clarify the compliance requirements for suppliers of online services, ensuring accuracy in recording the place of supply on invoices.

Background

References from field formations indicate instances of non-compliance in recording the correct place of supply by suppliers of online services. Misinterpretation of Section 12(2)(b) of the Integrated Goods and Services Tax Act, 2017 (IGST Act), along with Rule 46 of the Central Goods and Services Tax Rules, 2017 (CGST Rules), has led to discrepancies.

Instead of declaring the recipient's state as the place of supply as mandated, some suppliers incorrectly declare their own location. This practice results in revenue being allocated to the wrong state, warranting clarification to standardize the implementation of these provisions.

Key Legislative Provisions

1. Online Information and Database Access or Retrieval (OIDAR) Services:
   Defined under Section 2(17) of the IGST Act, these are services delivered electronically, such as cloud services, digital content subscriptions, and online gaming.
2. Place of Supply (Section 12(2) of IGST Act):
• For registered recipients, the place of supply is their location.
• For unregistered recipients:
• The location of the recipient, if an address is available on record.
• Otherwise, the supplier's location.
3. Invoice Requirements (Rule 46 of CGST Rules):
• Tax invoices must include the recipient's state and address.
• For supplies involving online services or through electronic commerce operators, recording the recipient's state is mandatory, irrespective of the supply's value.

Clarifications Issued

1. Mandatory Declaration of Recipient's State:
   Suppliers of online services, including those via electronic commerce operators, must record the recipient's state on invoices. This applies regardless of the supply value.
2. Applicability to All Online Services:
   Services such as OTT subscriptions, e-magazines, telecom services, and other digital offerings are included.
3. Mechanism for Address Collection:
   Suppliers must develop systems to gather the recipient's state information before providing services.
4. Correct Place of Supply Reporting:
• The recorded state is deemed the address on record.
• Suppliers must declare the recipient's location as the place of supply in GSTR-1/1A filings.
5. Penalties for Non-Compliance:
   Failing to comply with these provisions, including not recording mandatory details on invoices, may lead to penal action under Section 122(3)(e) of the CGST Act.

Key Takeaways

• Suppliers of online services must ensure compliance with GST provisions by accurately recording the recipient's state on invoices.
• Non-compliance not only disrupts revenue allocation but also attracts penalties.
• A robust mechanism to capture recipient details can help suppliers align with the law and avoid unnecessary complications.

This clarification underscores the importance of understanding and adhering to GST regulations, fostering consistency across the implementation of the law.

For further guidance, suppliers are advised to consult relevant GST experts

Introduction
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding the availability of Input Tax Credit (ITC) under clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 (CGST Act). This clarification specifically addresses situations where goods are delivered by a supplier at their place of business under an Ex-Works (EXW) contract. The matter has been a point of concern, particularly in the automobile sector.

Background
In the automobile sector, the relationship between Original Equipment Manufacturers (OEMs) and dealers is commonly governed by EXW contracts. Under these contracts:

• The property in goods (e.g., vehicles) is transferred to the dealer at the factory gate of the OEM.
• Goods are handed over to a transporter arranged by the OEM on behalf of the dealer.
• Insurance, if arranged, is done in the dealer’s name, and any claims must be lodged by the dealer.

The dealers typically account for the goods and avail ITC based on invoices raised when the goods are handed over to the transporter at the factory gate. However, some field formations have challenged this practice, contending that ITC can only be availed once the goods physically reach the dealer’s business premises. Show cause notices have been issued, leading to confusion among dealers.

Legal Framework
Clause (b) of sub-section (2) of section 16 of the CGST Act states that a registered person can claim ITC only if they have “received” the goods or services. The explanation to this clause further clarifies that the receipt of goods includes scenarios where:

1. Goods are delivered by the supplier to a recipient or another person on the registered person’s direction, either before or during the movement of goods.
2. Delivery may occur through the transfer of documents of title or otherwise.

Key Clarifications

1. Receipt of Goods
   The provision does not mandate physical receipt of goods at a specific location. Unlike the erstwhile Central Excise regime, where CENVAT credit required physical receipt at the factory, the CGST Act provides for deemed receipt under certain conditions.
2. Deemed Receipt Under EXW Contracts
   In EXW contracts, goods are deemed to have been received when:

• The supplier hands over the goods to the transporter at their factory gate.
• The property in the goods passes to the dealer at this point.
• Transport and insurance, if arranged, are done on behalf of the dealer.

3. Applicability Beyond the Automobile Sector
   The same principles apply to other industries where goods are delivered under EXW contracts. The registered recipient is considered to have “received” the goods at the supplier’s premises upon handing over to the transporter.

Conditions for Availing ITC

1. Use in Business
   ITC can only be claimed if the goods are used or intended to be used in the course of business.
2. Non-Business Diversion
   If the goods are diverted for non-business purposes or lost, stolen, or destroyed, ITC will not be available.
3. Compliance with Other Provisions
   Other conditions under sections 16 and 17 of the CGST Act must also be fulfilled.

Conclusion
This clarification brings much-needed uniformity and clarity to the interpretation of ITC eligibility under EXW contracts. Dealers in the automobile sector and other industries can now proceed with confidence, provided they adhere to the specified conditions. This move is expected to streamline operations and reduce unnecessary litigation.

For more updates and detailed insights into GST compliance, stay tuned to our blog.

In the realm of GST compliance, questions often arise concerning the input tax credit (ITC) obligations of electronic commerce operators (ECOs), particularly for services covered under Section 9(5) of the Central Goods and Services Tax Act, 2017 (CGST Act). To provide clarity, the Central Board of Indirect Taxes and Customs (CBIC) has issued updated guidelines, referencing Circular No. 167/23/2021 – GST dated 17.12.2021.

Understanding the Context
ECOs, under Section 9(5) of the CGST Act, are obligated to pay tax as if they are the suppliers of certain notified services (e.g., restaurant services). A common query has been whether ECOs must proportionately reverse ITC on inputs and input services used for such supplies.

Key Clarifications Provided

1. Dual Role of ECOs:
• ECOs supply services notified under Section 9(5) (e.g., restaurant services) for which they are liable to pay tax.
• They also provide their own services, such as charging platform fees or commissions, for which they utilize inputs and input services.
2. ITC Reversal Not Required:
• As per Circular No. 167/23/2021, ECOs do not need to reverse ITC for restaurant services supplied through their platform.
• The same principle applies to other services under Section 9(5). ECOs are not required to reverse ITC under Sections 17(1) or 17(2) of the CGST Act for these supplies.
3. Tax Liability Payment:
• Tax liability under Section 9(5) must be discharged in full via the electronic cash ledger.
• ITC on inputs and input services related to such supplies cannot be utilized for this purpose but can be used for discharging tax liabilities for the ECO’s own services.

This clarification ensures uniformity in implementation and simplifies compliance for ECOs. By delineating the use of ITC and specifying payment methods for Section 9(5) liabilities, it provides a structured approach to managing tax obligations while safeguarding the ITC on other services.

ECOs are encouraged to review the circular in detail and ensure adherence to these guidelines for seamless compliance and efficient ITC utilization.

The 55th GST Council meeting, chaired by Union Finance Minister Smt. Nirmala Sitharaman, was held in Jaisalmer, Rajasthan, with participation from state and UT Finance Ministers, Chief Ministers, and senior officials. The Council discussed significant changes to GST tax rates, trade facilitation measures, and compliance streamlining. Below are the key recommendations and decisions:

I. Changes in GST Rates

Goods

1. Fortified Rice Kernel (FRK): GST reduced to 5%.
2. Gene Therapy: Exempted from GST.
3. LRSAM Systems: IGST exemption extended to systems and parts meant for assembly/manufacture under Notification 19/2019-Customs.
4. Merchant Exporters: Compensation Cess rate reduced to 0.1% for supplies.
5. IAEA Equipment Imports: Exempted from IGST for specified conditions.
6. Food Preparations for Free Distribution: Concessional GST rate of 5% extended for inputs supplied under government programs.

Services

1. Sponsorship Services: Now under the Forward Charge Mechanism.
2. Motor Vehicle Accident Fund Contributions: Exempted from GST.
3. Hotel Services: GST rate on restaurant services linked to the value of accommodation units in preceding financial years, effective from 01.04.2025.
4. Renting by Unregistered Persons: Exclusion of composition levy taxpayers from reverse charge mechanism introduced under Notification No. 09/2024-CTR.

Other Clarifications on Goods and Services

1. Used Vehicles: GST increased to 18% on certain high-capacity vehicles with tax applied on margin value.
2. Autoclaved Aerated Concrete (ACC) Blocks: GST clarified at 12% for blocks with over 50% fly ash.
3. Agricultural Supplies: No GST on fresh/dried pepper and raisins supplied by agriculturists.
4. Pre-Packaged Commodities: Definition expanded to include retail-sale packages under 25 kg/litres.
5. Popcorn: GST clarified based on preparation—5% (non-prepackaged), 12% (prepackaged), and 18% (sugar confectionery).
6. Payment Aggregators: RBI-regulated aggregators exempted under Notification No. 12/2017-CT(R).
7. Penal Charges: No GST on penalties levied by banks/NBFCs for loan term non-compliance.

II. Measures for Trade Facilitation

1. Schedule III Amendment:
• Goods warehoused in SEZ/FTWZ for exports or Domestic Tariff Area clearance are neither supply of goods nor services, effective 01.07.2017.
2. Vouchers Taxability:
• Transactions in vouchers not treated as supply of goods/services.
• Principal-to-agent distributions remain taxable.
• No GST on unredeemed vouchers (breakage).
3. Circulars for Clarity:
• No ITC reversal for supplies under Section 9(5).
• ITC allowed for goods delivered at supplier’s premises under ex-works contracts.
• Late fee waivers for FORM GSTR-9C delays from 2017-18 to 2022-23, if filed by 31st March 2025.

III. Streamlining Compliance in GST

1. Filing Simplification:
• Proposals for easier compliance with GSTR filing.
• Reduction in disputes through detailed clarifications.
2. ITC Enhancements:
• Streamlined provisions for claiming ITC, addressing ambiguities.
3. Alignment with International Standards:
• Recommendations to align warehousing and voucher taxation with global best practices.

Conclusion

The 55th GST Council meeting introduced impactful changes, emphasizing trade facilitation, clarity in tax provisions, and streamlined compliance. The revised rates and exemptions aim to reduce ambiguities and enhance GST implementation efficiency, supporting businesses and taxpayers alike. Stakeholders are encouraged to stay updated and align with the new regulations for a seamless transition.

In light of Notification No. 12/2024 - Central Tax dated 10th July 2024, read with Notification No. 20/2024 - Central Tax dated 8th October 2024, changes in reporting for Form GSTR-9 have been introduced for FY 2023-24 onwards. The total input tax credit (ITC) available for inward supplies is now auto-populated in Table 8A of GSTR-9 based on GSTR-2B for the respective financial year.

Meanwhile, Table 8C of GSTR-9 requires manual entry of ITC on inward supplies received during the FY but availed in the next FY within the permissible period. This change has raised several queries regarding mismatches between the values in Table 8A and Table 8C, particularly due to differences in data sources (GSTR-2A for FY 2022-23 and GSTR-2B for FY 2023-24). Below are common issues and recommended solutions to ensure compliance and accurate reporting:

Common Scenarios and Reporting Guidelines

1. Invoice Dated FY 2023-24, Reported Late in GSTR-1

Issue: The supplier files GSTR-1 post-March 2024, making the invoice part of the next year’s GSTR-2B.
Solution:

• Report this ITC in Table 8C and Table 13 of GSTR-9 for FY 2023-24, as it pertains to the current FY.
• Align reporting with the instructions for Table 8C and Table 13 of Form GSTR-9.

2. ITC Claimed and Reversed in FY 2023-24, Reclaimed in FY 2024-25

Issue: ITC is reversed due to non-payment to the supplier within 180 days (as per Section 16(2)) but reclaimed after payment in FY 2024-25.
Solution:

• Report the reclaimed ITC in Table 6H of GSTR-9 for FY 2024-25.
• Do not include this in Table 8C or Table 13 of GSTR-9 for FY 2023-24.
• This approach applies to reclaims under Rule 37A as well.

3. ITC Claimed, Reversed, and Reclaimed Due to Goods Received Late

Issue: ITC claimed in FY 2023-24 and reversed due to non-receipt of goods (as per Circular 170), then reclaimed in FY 2024-25.
Solution:

• Report reclaimed ITC in Table 8C and Table 13 of GSTR-9 for FY 2023-24.

4. FY 2022-23 Invoice in Table 8A of FY 2023-24

Issue: Supplier files GSTR-1 late, causing FY 2022-23 invoices to appear in Table 8A of FY 2023-24.
Solution:

• Exclude these values from Table 8C and Table 13 of GSTR-9 for FY 2023-24.
• Report only current FY data in Tables 4, 5, 6, and 7, per Instruction 2A of the notified form.

5. ITC Claimed, Reversed, and Reclaimed in the Same FY

Issue: Invoice ITC is claimed, reversed, and reclaimed within FY 2023-24.
Solution:

• Declare this ITC in Table 6H of GSTR-9.
• Do not duplicate reporting under Table 7 or elsewhere, as clarified by the CBIC press release dated 3rd July 2019.

Key Takeaways

• Understand the source differences (GSTR-2A vs. GSTR-2B) and how they impact auto-population.
• Ensure that only current FY transactions are reported in relevant tables.
• Reclaimed ITC should be correctly reported based on timing and instructions for specific tables.

By adhering to these guidelines, taxpayers can minimize mismatches and ensure accurate compliance with the revised norms for FY 2023-24 annual returns.

The concept of e-Invoicing under the Goods and Services Tax (GST) regime is transforming the way businesses report their invoices. Contrary to popular belief, e-Invoicing does not imply generating invoices on a government portal but involves reporting specific GST document details to an Invoice Registration Portal (IRP) and obtaining a unique Invoice Reference Number (IRN). Let’s dive into the key components of this system and its operational framework.

1. What is e-Invoicing?

e-Invoicing is the process of digitally reporting invoice details to government-notified portals. Businesses upload these invoices to the IRP, where they are validated and assigned a unique IRN.

2. Key Components of e-Invoicing

Invoice Registration Portal (IRP):
IRPs are government-approved platforms for reporting invoices. Currently, six IRPs are authorized to generate IRNs free of charge under Rule 48(4) of the CGST Rules.

Invoice Reference Number (IRN):
IRN is a unique identifier generated for each invoice by hashing the supplier's GSTIN, financial year, document type, and document number.

Annual Aggregate Turnover (AATO):
AATO is calculated based on the taxpayer's PAN and GSTR-3B returns. It determines the applicability of e-Invoicing requirements for businesses.

Enablement for e-Invoicing:
Taxpayers are automatically enabled for e-Invoicing based on their AATO. If not enabled, they can self-register on the e-Invoice portal (https://einvoice.gst.gov.in).

e-Invoice QR Code:
A QR code with essential invoice details, such as GSTINs, invoice number, date, value, and IRN, is generated for each e-Invoice.

3. Key Features of e-Invoicing System

Auto-Population in GSTR-1:
Once validated, e-Invoice details are automatically populated in the supplier's GSTR-1 return form, streamlining compliance.

Standardized Schema:
The e-Invoice schema (INV-1 Version 1.1) defines mandatory and optional fields for consistent data representation.

Master Codes:
Predefined codes like HSN, state, country, and currency codes standardize the e-Invoicing process.

API for Reporting:
IRPs provide API-based integration for seamless reporting of invoice details from existing ERP systems.

Signed e-Invoices:
After validation, the IRP digitally signs e-Invoices, assigning them a unique IRN and QR code.

4. How e-Invoicing Impacts Business Operations

ERP Integration:
Businesses can continue generating invoices through their ERP systems. However, B2B invoice details must be reported to the IRP in a predefined JSON format.

Simplified Compliance for B2B Transactions:
Currently applicable to certain taxpayers based on their turnover, e-Invoicing enhances transparency and reduces errors in B2B transactions.

Verification via GSTN e-Services App:
The app allows users to verify e-Invoices by scanning QR codes, check IRN status, and access return filing details.

5. Benefits of e-Invoicing

• Enhanced Compliance: Real-time validation of invoices ensures accurate reporting and minimizes discrepancies.
• Cost Efficiency: Free IRN generation on IRPs reduces compliance costs.
• Data Security: Digitally signed invoices improve data integrity and prevent fraudulent practices.
• Seamless Integration: Auto-population and API-based integration simplify GST filing and reduce manual intervention.

6. Navigating e-Invoice Portals

The official e-Invoice Front Office Portal (https://einvoice.gst.gov.in) provides functionalities like enablement status checks, IRN searches, schema guidelines, and links to IRPs.

Conclusion

e-Invoicing is a significant step toward digitizing tax compliance under GST. It not only streamlines the reporting process but also ensures accuracy and transparency in B2B transactions. Businesses should adopt this system to enhance their compliance and operational efficiency.

Understanding e-Invoicing in GST: A Comprehensive Guide

In an effort to enhance transparency and improve the ease of doing business, the Government of India introduced the concept of e-Invoicing under GST. This initiative streamlines the process of invoice generation, reporting, and validation. Let’s dive into the details of e-Invoicing, its applicability, and the processes involved.

What is e-Invoicing?

e-Invoicing refers to the reporting of specific GST documents to a Government-notified portal called the Invoice Registration Portal (IRP) to obtain a unique Invoice Reference Number (IRN).

It’s important to note that e-Invoicing does not mean generating invoices directly on a government portal. Businesses will continue to create invoices using their own Accounting, Billing, or ERP Systems. The invoices are then uploaded to one of the six authorized IRPs in a standardized format, called Form GST INV-1 (Schema), at no charge.

Who Needs to Comply with e-Invoicing?

e-Invoicing is applicable to taxpayers whose aggregate turnover exceeds the notified threshold in any preceding financial year since 2017-18.

• As of August 1, 2023, businesses with an Annual Aggregate Turnover (AATO) of ₹5 crores or above are required to comply with e-Invoicing regulations.

Exemptions from e-Invoicing

Certain entities and taxpayers are exempt from the e-Invoicing requirements. These exemptions are notified by the Government from time to time. Businesses are advised to refer to the official notifications for detailed exemption criteria.

Documents Covered Under e-Invoicing

The following documents are subject to e-Invoicing requirements:

• GST Invoices
• Credit Notes and Debit Notes related to B2B supplies
• Supplies to SEZs (Special Economic Zones), both with and without payment
• Exports, both with and without payment
• Deemed Exports

How Does the e-Invoicing Process Work?

1. Invoice Creation:
   Businesses generate invoices using their existing Accounting/Billing/ERP systems.
2. Reporting to IRP:
   These invoices are reported to any of the six authorized IRPs.
3. Validation and IRN Generation:
   The IRP validates the invoice, assigns a unique Invoice Reference Number (IRN), and returns a signed e-Invoice with a QR code.
4. Issuance to Receiver:
   The e-Invoice, along with the QR code, is issued to the buyer.
   (Note: A GST invoice for B2B transactions is valid only with a proper IRN.)

Steps for Reporting e-Invoices

Step 1: Enablement for e-Invoicing

• Eligible taxpayers are automatically enabled for e-Invoicing.
• Enablement status can be checked at https://einvoice.gst.gov.in.
• If not enabled, taxpayers can self-enable on the same portal.

Step 2: Registration on IRP

• Taxpayers must register on any of the six authorized IRPs to start reporting e-Invoices.
• Registration involves OTP-based verification of the taxpayer's mobile number and email.

Step 3: Reporting e-Invoices

• Invoices are uploaded to the IRP in JSON format using the predefined schema.
• Reporting can be done through multiple methods like offline tools, web tools, mobile apps, or APIs.

Step 4: Auto-Population

• Once validated, e-Invoice data is auto-populated into the supplier's GSTR-1 return in the GST system.

Verification of e-Invoices

Taxpayers can verify e-Invoices using the following methods:

• GSTN e-Invoice QR Code Verifier App: Available on Google Play and App Store.
• Search IRN Functionality: Accessible at https://einvoice.gst.gov.in/einvoice/search-irn.

Comprehensive Resources: e-Invoice FO Portal

The e-Invoice Front Office Portal (https://einvoice.gst.gov.in) serves as a one-stop resource for all e-Invoicing-related functionalities:

• Checking enablement status
• Accessing e-Invoice schema and master codes
• Searching IRNs
• Links to all six IRPs

The portal is expected to offer additional functionalities, such as downloading e-Invoices, in the near future.

Conclusion

e-Invoicing is a game-changer for GST compliance, ensuring seamless integration of invoice reporting with the GST system. It reduces manual intervention, enhances accuracy, and streamlines the filing process for businesses.

To stay compliant and leverage the benefits of e-Invoicing, businesses must ensure timely enablement and proper reporting of invoices. For more details, refer to the official e-Invoice portal.